Accounting and Tax Processing for Small Businesses: Illustrated Guide -- Construction, Renovation, and Real Estate Industry Edition

Author: Gao Lifi et al.
Publisher:
Publish Date: 2004-12-01
Features: To meet the needs of finance and accounting personnel, the authors, based on years of experience, have emphasized the combination of theory and practice to compile "Illustrated Accounting and Tax Processing for Small Enterprises." The book features:
1. Concise and Comprehensive. The book uses numerous charts and diagrams to provide an in-depth yet accessible description of the fundamental theories, basic knowledge, and basic methods of accounting and tax processing. This ensures clear concepts, highlighted key points, and well-defined procedures, making it easy for readers to understand and master the material.
2. Integration of Accounting and Taxation. The Accounting Law stipulates that companies and enterprises must recognize, measure, and record accounting elements in accordance with national unified accounting standards. Meanwhile, the Tax Law states that if a taxpayer's financial accounting methods conflict with tax regulations when calculating taxable income, they must comply with tax regulations for tax calculation.
3. Focus on Practice. The book emphasizes practicality, providing in-depth discussions on key and challenging issues in accounting, especially the accounting treatment of tax matters, supplemented by numerous examples for illustration, facilitating the resolution of difficulties encountered in daily work by accounting personnel. It is believed that the publication of this book will play a certain role in promoting the comprehensive implementation of the "Accounting Standards for Small Enterprises" by small enterprises, the correct execution of tax regulations, the improvement of accounting information quality, and the enhancement of economic benefits. Therefore, we are delighted to write this preface.